) เบ็ดเสร็จอื่น (Other comprehensive incomes) หมายถึง รายการรายได้และค่าใช้จ่าย (รวมถึงการปรับปรุงการจัดประเภทรายการใหม่) ซึ่งมาตรฐาน การรายงานทางการเงินไม่อนุญาตให้รับรู้ในกำไรหรือขาดทุน โดยในกรณีที่บริษัทหลัก

) copies of data to be backed up; (e) comprehensive backup procedures; (f) location and storage of backup media; (g) recovery procedures in case of data loss. (2) store backup media and copies of backup

) having exhaustively comprehensive risk management of which preventive measures and arrangement shall be adequate and effective; (7) having systems and measures for preventing conflict of interests at least

matters should include a comprehensive flowchart of the overall business structure of the majority shareholder. Also required is information on the rationale and opportunity or necessity for mutual reliance

personnel’s performance]; (5) having efficient internal audit and control system; (6) having exhaustively comprehensive risk management of which preventive measures and arrangement shall be adequate and

condition of such relationship including the characteristics of business relationship. Clarifications on the said matters should include a comprehensive flowchart of the overall business structure of the

the said matters should include a comprehensive flowchart of the overall business structure of the major shareholder. Also required is the information on the rationale and opportunity or necessity for